When Pittsburgh Steelers quarterback Ben Roethlisberger (7) came to town to play the Bengals, 2.1 percent of his paycheck for the game was deducted by Cincinnati.

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When it comes to finding new sources of revenue for the city, conversation inevitably turns to Cincinnati's so-called jock tax, the income tax levied not only on home athletes but also those visiting to play against the Bengals or Reds.

Other topics are the city's lack of taxes on stock options for corporate executives and scofflaws - those who don't pay taxes at all.

City officials, however, say they get only about $1.5 million from performers and athletes and that they are effective at collecting taxes on them. ...